Add water to a pan and boil, once boiling drop in the tapioca and turn down the heat.

Cook on low for about 6 minutes, so the water becomes thick.

Add the cooked tapioca to a large dish and place cold water over it.

Next add fresh water to the pan and boil again, when the pearls are cool strain off the water and put in the fresh boiling water, take the pan off the heat and mix, after 6 minutes, once they become clear strain off all the water.

Now place them in a clean dish and cover with water again.

Add the milk to a pan and heat, when it is hot add in the strained tapioca.